https://www.taxtmi.com/caselaws?id=118196 The tribunal concluded that the amount of Rs. 1,71,35,268 should be included in the computation of business profit for section 80HHC, as it was deemed income under section 41(1) and integral to the overall business profit computation. The tribunal found that the exclusion provision in section 80HHC did not apply. Consequently, the appeal was allowed in favor of the assessee. en-us Thu, 08 Jun 2006 00:00:00 +0530 Sat, 24 Feb 2024 08:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118196 The tribunal concluded that the amount of Rs. 1,71,35,268 should be included in the computation of business profit for section 80HHC, as it was deemed income under section 41(1) and integral to the overall business profit computation. The tribunal found that the exclusion provision in section 80HHC did not apply. Consequently, the appeal was allowed in favor of the assessee. Case-Laws Income Tax Thu, 08 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118196